HC held that principles of natural justice were violated when ...
Procedural Fairness Prevails: Denial of Personal Hearing Invalidates Administrative Order Under Section 75(4)
May 12, 2025
Case Laws GST HC
HC held that principles of natural justice were violated when petitioner was denied personal hearing despite sufficient time between response filing and order issuance. The authority failed to provide opportunity under Section 75(4), which mandates hearing before adverse order. Given potential substantive arguments in petitioner's response, the procedural defect was material. The impugned order was consequently set aside, with petition allowed, emphasizing the critical importance of procedural fairness in administrative proceedings.
View Source
9911796707
